{"id":3904,"date":"2019-02-09T10:08:42","date_gmt":"2019-02-09T10:08:42","guid":{"rendered":"http:\/\/itatonline.org\/digest\/pcit-v-rajesh-kumar-2019-260-taxman-216-delhihc\/"},"modified":"2019-02-09T10:08:42","modified_gmt":"2019-02-09T10:08:42","slug":"pcit-v-rajesh-kumar-2019-260-taxman-216-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-rajesh-kumar-2019-260-taxman-216-delhihc\/","title":{"rendered":"PCIT  v.  Rajesh Kumar (2019) 260 Taxman 216 (Delhi)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that, revenue has not filed the papers or documents which were filed before the CIT(A) Tribunal. In\u00a0 the absence of the said papers, factual finding given by CIT(A) and Tribunal is affirmed. Accordingly the deletion of addition is held to be justified. (AY. 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68 : Cash credits-  Trade creditors- Deletion of addition is held to be justified on facts. [S. 260A]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3904","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-10Y","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3904","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=3904"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3904\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3904"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3904"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3904"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}